Trial Balance
This article explains AuditMiner's Trial Balance Worksheet
The trial balance is a listing of all balances in the employee benefit plan. AuditMiner has prepared a trial balance worksheet from the information available from the input files. If information is missing, it is identified at the bottom of the trial balance as well as where the information can be found on the recordkeeper’s website or reports. If there are transactions such as a merger, change in recordkeeper, or another unique event, they will need to be populated by the auditor.
There is a column for accruals and other adjustments for those auditors using this workpaper as the trial balance within their audit file. For those auditors who use the audit software trial balance module, this column may not be needed.